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  <FDSYS>
    <CFRTITLE>49</CFRTITLE>
    <CFRTITLETEXT>Transportation</CFRTITLETEXT>
    <VOL>7</VOL>
    <DATE>2002-10-01</DATE>
    <ORIGINALDATE>2002-10-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Other and casualties and insurance (accounts XX-27-99 and 50-27-00).</TITLE>
    <GRANULENUM>1242.54</GRANULENUM>
    <HEADING>Section 1242.54</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 49" SEQ="5">Transportation</PARENT>
      <PARENT HEADING="Subtitle B" SEQ="4">Other Regulations Relating to Transportation (Continued)</PARENT>
      <PARENT HEADING="CHAPTER X" SEQ="3">SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued)</PARENT>
      <PARENT HEADING="SUBCHAPTER C" SEQ="2">ACCOUNTS, RECORDS AND REPORTS</PARENT>
      <PARENT HEADING="PART 1242" SEQ="1">SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS1</PARENT>
      <PARENT HEADING="" SEQ="0">Operating Expenses-Equipment</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 1242.54</SECTNO>
    <SUBJECT>Other and casualties and insurance (accounts XX-27-99 and 50-27-00).</SUBJECT>
    <P>Separate common expenses on the basis of the percentages calculated for the separation of administration (account XX-27-01).</P>
  </SECTION>
  <SUBJGRP>
    <HD SOURCE="HED">Operating Expenses—Transportation</HD>
    <HD SOURCE="HD3">train operations</HD>
  </SUBJGRP>
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